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HomeMy WebLinkAboutOrd 0917 - Gambling Tax (Repealed by Ord 1219) CITY QF TUK WASHINGTON AMENDED BY ORDINANCE NO. 917 REPEALED BY f a i ORD. NO. 999 AN ORDINANCE OF THE CITY OF TUKWILA, WASHINGTON, RELATING TO GAMBLING AND GAMBLING ACTIVITIES; PROHIBITING "PUNCHBOARDS DEFINING TERMS; LEVYING A TAX; PROVIDING PENALTIES; AND REPEAL ING.CHAPTERS 5.24 AND 5.28 OF THE TUKWILA MUNICIPAL CODE AND ANY AND ALL ORDINANCES IN CONFLICT HEREWITH. THE CITY COUNCIL OF THE CITY OF TUKWILA DO ORDAIN AS FOLLOWS: Section 1. The City of Tukwila is an incorporated city of the third class located within King County with a population of less than 20,000 persons as of the most recent decennial census undertaken by the Federal Government. Section 2. (A) The provisions of Chapter 218, Laws of Washington, 1973 First Extraordinary Session, as amended by Chapters 135 and 155, Laws of Washington, Third Extraordinary Session 1974, are hereby incorporated in total by reference as though fully set forth, and in particular the definitions as con- tained in Section 2, Chapter 218, Laws of 1973, First Extraordinary Session, as amended, relating, among others, to "amusement games," 'bingo," "raffles," "gambling," "Punchboards," "pulltabs," "social card games," and "public card rooms (B) The operation, conduct and sale of "punchboards" as defined above is hereby expressly prohibited in the City of Tukwila. Section 3. No gambling activity of any kind or nature shall be permitted without a valid, subsisting license issued by the Washington State Gambling Commission as provided by law, and any person, firm or corporation who conducts any such gambling activity without such license shall be guilty of a misdemeanor. The conducting of any such gambling activity without a license or beyond the scope specified in such license as required o,L 11�� -1- un -er State laws is hereby declared a common nuisance and shall be subject to abatement by injunction or as otherwise_ provided by law. Section 4. In pursuance of Chapter 218, Laws of Washington, 1973 First Extraordinary Session, and as amended by Chapters 135 and 155, Laws of Washington, 1974 Third Extraordinary Session, there is hereby levied upon all persons, associations and organizations who have been duly licensed by the Washington State Gambling Commission, as authorized by law, the following tax: (A) To conduct or operate any bingo games, raffles and amusement games a tax rate of 10% of the gross revenue received therefrom, less the actual net amount paid by such person, association or organization for or as prizes; (B) For the conduct or operation of any pulltabs, a tax rate of 5% of the gross receipts from such pulltabs; (C) For the conduct or operation of any premises or facility used to play social card games, a tax rate of 25 of the gross receipts received therefrom. (d) Any public cardroom operated as a commercial stimulant, a tax rate of 20% of the gross receipts received therefrom. Section 5. The administration and collection of tax imposed by this Ordinance shall be by the City Treasurer and in strict pursuance of the rules and regulations as may be adopted by the Washington State Gambling Comm- ission from time to time. The City Treasurer shall adopt and publish such rules and regulations as may be reasonably necessary to enable the collection of the tax imposed hereby. Section 6. For the purpose of properly identifying the person, association and organization subject to any tax imposed by this Ordinance, such person, association or organization intending to conduct or operate any gambling activity authorized by the above specified laws, or as the same may be amended here -2- after, shall, prior to commencement of any such activity, file with the City Treasurer City of Tukwila, a sworn declaration of intent to conduct or operate such activity, to- gether with a true and correct copy of the license issued by the Washington State Gambling Commission or any renewal or ex- tension of such license or temporary license. Thereafter, for any period covered by such State license, or any renewal or extension thereof, any person, association or organization shall on or before the 15th day of the month follow- ing the end of the quarterly period in which the tax accrued, file with the City Treasurer a sworn statement, under pen- alty of perjury, on a form to be provided and prescribed by the City Treasurer for the purpose of ascertaining the tax due for the preceding quarterly period. Section 7. The tax imposed by this Ordinance shall be due and payable in quarterly installments, and remittance therefor shall accompany each return and be made on or before the 15th day of the month next succeeding the quarterly period in which the tax accrued. There shall be added a penalty for each payment due, if such payment is not made by the due date thereof as follows: A. A 10% penalty, with a minimum of two dollars ($2.00) for the first 17 days' delinquency. B. A 15% penalty, with a minimum of four dollars ($4.00) for the first 18 thru 40 days' delinquency. C. Any delinquency of 41 or more days shall be deemed a violation of this Section. Section 8. Each person, association or organization licensed by the Washington State Gambling Commission shall -3- likewise submit to the City Treasurer a true and correct copy of any application made to such Commission for a license, together with any and all amendments thereof. Such copy shall be submitted at or prior to the filing of the first tax return due hereunder. Section 9. Any person, association or organization that shall fail, neglect or refuse to pay the tax herein required, or that shall willfully disobey any rule or regulation promulgated by the City Treasurer hereunder, shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by imprisonment in the city jail for not more than 90 days or by a fine of not more than five hundred dollars ($500.00) or both. Any such fine shall be in addition to any tax and penalties required. All officers, directors and managers of any organization or association conducting gambling activities shall be jointly and severally liable for the payment of said tax penalties and for the payment of any fine imposed hereunder. Section 10. The City Treasurer or authorized representative, shall adopt, publish and enforce such rules and regulations not inconsistent with this Ordinance as may be necess- ary to enable the prompt collection of the tax and penalties im- posed by this Ordinance, prescribe and issue the appropriate forms for determination and declaration of the amount of tax to be paid, and have the power to enter into contracts with other municipalities and /or State agencies for the collection of the tax imposed on gambling activities conducted within the City of Tukwila. Section 11. The Mayor and Chief of Police shall have the power to enter into contracts with other municipalities and /or State agencies for the enforcement of applicable State laws, rules and regulations and City ordinances relating to all gambling activities. -4- It shall be the responsibility of any owner, director and manager of any organization conducting any gambling activity as licensed by the Washington State Gambling Commission and taxed under the provisions of this Ordinance, to provide access at all reasonable times to all financial records, including bank deposits, invoices, accounts payable and related financial statements, as the City Treasurer or his /her authorized representative, or any bona fide law enforcement representative of the City of Tukwila may require in order to determine full compliance with thi Ordinance and all rules and regulations adopted or hereafter adopted by the State of Washington Gambling Commission. Section 12. In the event any license issued by the Washington State Gambling Commission is suspended or revoked, then the person, association or organization affected by such suspension or revocation shall immediately notify in writing the City Treasurer of such action, together with a true copy of such notice of suspension or revocation. Section 13. It shall further be the responsibility of the City Treasurer to keep on file a complete and up- to-date list of the licenses issued by the Washington State Gambling Commission, and as the same is made available at said office, which information shall include the name, address, type of license and license number of each such licensee. Section 14. Should any Section, paragraph, sentence, clause or phrase of this Ordinance or its application to any person, organization or circumstance be declared unconstitutional or otherwise invalid for any reason by any court of competent jurisdiction, such decision shall not affect the validity of the remaining portion of this Ordinance or its application to other persons, organizations or circumstances. Section 15. Ordinances Nos. 215 and 3'4 and Chapters 5.24' and 5.28 of the Tukwila Municipal Code and any and all -5- other ordinances or parts of ordinances in conflict herewith are hereby repealed. Section 16. On and after the effective date of this Ordinance, the same shall be and constitute a new title of the Tukwila Municipal Code, to be known as "Title 20" and shall be entitled "Gambling Activities, Levying of Taxes Thereon." Section 17. This Ordinance shall be effective on and after April 1, 1975, and upon its passage, approval and five days after its publication, and as otherwise provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, And approved by the Mayor at a regular meeting thereof this day of 410,66a4_,6b.-, 1975. Mayor will not sign to become law in 10 days without his signature. Mayor Attest• City ferk Approv as to Form: City Attorney Published: Highline Times bZ /io2 -6-